EXHIBIT 23.2
 






                              ACCOUNTANTS' CONSENT

We consent to the  incorporation by reference in the  Registration  Statement on
Form S-8 of Peoples-Sidney Financial Corporation,  for Peoples Federal Savings &
Loan  Association of Sidney 401(k)  Retirement Plan of our report dated July 11,
1997  on the  consolidated  financial  statements  of  Peoples-Sidney  Financial
Corporation  as of June 30, 1997 and 1996 and for each of the three years in the
period ended June 30,  1997,  which  report is included in and  incorporated  by
reference  in the  Annual  Report  on Form  10-KSB of  Peoples-Sidney  Financial
Corporation for the year ended June 30, 1997.


                                               /s/ Crowe, Chizek and Company LLP
                                               ---------------------------------
                                               Crowe, Chizek and Company LLP


Columbus, Ohio
October 6, 1997